To provide a transparent substrate and a color filter which achieve high transmittance and contrast in an in-plane switching mode liquid crystal display device.

In a transparent substrate which is used for an in-plane switching mode liquid crystal display device, holds a liquid crystal and has a transparent conductive film made of indium tin oxide (ITO) provided on the rear face of the side being in contact with the liquid crystal, a layer composed of transparent resin is provided between the transparent substrate and the transparent conductive film, and when a refractive index of the transparent substrate is n0, a refractive index of the transparent conductive film is n1 and a refractive index of the transparent resin is n2, n0, n1 and n2 satisfy the following formula 1: 0.85×n0×n1≤n22≤1.17×n0×n1.